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<h1>CESTAT Kolkata dismisses Revenue's appeal under Section 35B(2) for lack of documentation, grants modification application.</h1> The Appellate Tribunal CESTAT, Kolkata dismissed the Revenue's appeal for lack of required documentation under Section 35B(2) of the Central Excise Act, ... Application for modification of the Order - Respondent had not received any notice of hearing when the appeal was allowed by way of remand - neither any COD application nor any authorisation by the Committee of Commissioners for filing the appeal, as required by Section 35B(2) of the Central Excise Act, 1944, is on record - Application filed by the Respondent is allowed - Order of the Tribunal is recalled and the Appeal of Revenue is dismissed The Appellate Tribunal CESTAT, Kolkata dismissed the Revenue's appeal due to the absence of a COD application and authorization as required by Section 35B(2) of the Central Excise Act, 1944. The Tribunal recalled the earlier order and allowed the Respondent's application for modification.
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